In Conversation With Tarun Jain, Partner, BMR Legal

How and when did you know becoming a lawyer was your life’s true calling? 

My first law-school internship was in a prominent tax law firm in Delhi, Lakshmikumaran & Sridharan, Attorneys. There I witnessed, first-hand, the complexity of multitudes of issues handled on a daily basis, the extent of brain-storming that goes into ideal preparation for a court-room dispute, the charm of a lawyer assisting in real-life client decisions and the ability to trump the opposite site with deep domain-level expertise and incisive analysis of issues. Since then, there was no looking back or reason to disengage and I had decided to become a tax litigator. It has been decades since that unforgettable experience and I have had the privilege of association with many other esteemed law firms, yet the deep inner desire to excel in this field continues to be my core driver in the professional space. 

Would you please tell us about your specialisation and the array of work you handle at your firm? 

My core area of practice is Tax Controversies and Litigation. Court-room tax disputes are the bread-and-butter of professional engagements. I frequently appear in tax tribunals and courts, besides tax adjudication hearings under various taxation laws before different authorities across the country. In addition, I am regularly sought for strategic advisory inputs in tax consulting assignments where the focus is make ‘future safe’ deals from getting embroiled in tax disputes. 

What are your predictions for 2022 in the area/s of specialisation mentioned above? What are some of the upcoming trends of the industry? 

The incumbent Government has been actively addressing the avenues for reducing litigation, with tax disputes being in particular focus. This has resulted into a large drop in pendency of disputes, across various forums, the taxpayers having chosen to settle under various amnesty and settlement schemes in recent past. The recent legislation to address disputes arising out of 2012 retrospective income tax provisions is the most contemporary illustration. In 2022, the focus is expected to be on the pending marque disputes, the resolution of which will significantly affect tax policy and shape the futuristic outlook of tax laws. In addition, it is expected that the GST Tribunals will get institutionalised, the taxpayers having waited for years now to get their issues settled. This will lead to a surge in GST disputes in the short-term, but this will hopefully settle the contours of this new indirect tax law in the medium term.  

One recent landmark judgement or the best judgment of 2021 that you’d like to share a word about.

There have been many tax disputes which have reached the Supreme Court in 2021. The decision in April 2021 in R.K. Industries (2021) 6 SCC 771 stands out. In principle, this decision delineates the respective powers of the tax authorities under the GST law and the scope of High Court’s writ jurisdiction injecting the exercise of such powers. On a larger level, the decision instils just, fair and reasonable process in the tax law, vindicating taxpayers’ rights and the role of the judicial system in ensuring that the tax law is applied dispassionately and within the legislatively prescribed framework. The decision in a judicial thrust towards evolution of the framework whereby fiscal laws are administered in a civilized society and observe due process.   

As a new age lawyer, what to your mind is the one thing in the current legal ecosystem at the Bar, Bench, or in the Law Firms that needs our attention.

One way of ensuring that precious judicial time is utilized optimally and the long delays in getting access to justice are cut short is by pre-assigning (and limiting) time available to the counsels for submissions. This can be administered by court-staff under judicial supervision. Fixing specific timeline will push the lawyers to think-through their brief and crisply set out their submissions. Pre-assigned daily schedule shall also ensure against endless wait for lawyers, who can manage their affairs more efficiently. To begin with, this system can be introduced for final hearing in the Supreme Court where after it can be calibrated basis the feedback and experience. The ability and agility the strong Indian bar will surely be up for this challenge, which will also ensure faster turn-around for cases and an expedited dispute resolution system. 

Many Congratulations on joining the BW Legal World Elite 40 Under 40 Club of Achievers 2021. What to your mind has helped you get to where you are and what advice would you have for others who want to set off in a similar direction? 

My mentors have advised me to invest in developing niche skills which sets one apart from the rest. I have firmly followed the approach that a true professional stand outs, without much ado, with subject-matter expertise which adds value to the legal advice already received by the client. Success cannot elude a lawyer who unwaveringly follows this approach with discipline and dedication, irrespective of one’s chosen field of expertise. 

As a final note, would you please recommend to our readers your favourite book that left a lasting impression on you. 

In law school I was introduced to H.M. Seervai’s Constitutional Law of India. Till date I have not been able to get over its charm, which never fails to give me a fresh perspective every time I fall back upon it. The reason why it stands out the ‘law is nothing but reason’ approach. It compels the reader to think beyond and find a better, evolved and nuanced rationale to trump the existing legal position, which ingenuity is what inhibits lawyers intrinsically. Replete with anecdotes and compelling references, the treatise inspires the lawyers to struggle through and obviate the labyrinth of precedent and chart one’s own success path.